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Finance Act 2008
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- UK Public General Acts
- 2008 c. 9
- SCHEDULE 7
- Part 1
- Paragraph 15
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Employment income
15(1)Section 23 (calculation of chargeable overseas earnings) is amended as follows.
(2)In subsection (1), for “sections 21 and” substitute “section”.
(3)In subsection (2), for paragraph (a) substitute—
“(a)section 809B, 809D or 809E of ITA 2007 (remittance basis) applies to the employee for that year,
(aa)the employee is ordinarily UK resident in that year,”.
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